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title 26
Internal Revenue
chapter I-i18
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 53
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
subpart A
Subpart A—Taxes on Investment Income
Subpart A. Subpart A—Taxes on Investment Income
§ 53.4940-1 - Excise tax on net investment income.
